In this case the Hon’ble Court held that Faceless Assessment Unit is required to adhere to principles of natural justice and to provide reasonable opportunity. Specific time lines provided under the SOP issued by CBDT are required to be followed. Hence, the show cause notice providing less than 3 day’s time to file reply is contrary to the SOP issued by CBDT and also in violation of principals of natural justice. Matter remanded back to the Faceless Assessment unit.(AY. 2022-23)
Lake Gardens Saha Education Society v. Assessment Unit, ITD, NAFAC (2024) 301 Taxman 56 (Cal.)(HC)
S. 144B: Faceless Assessment-Show cause notice providing 3 days’ time to file reply is in violation of SOP issued by CBDT as well as principals of natural justice-Matter remanded back to the Faceless Assessment unit. [S.143(3), 144B(6), Art. 226]